Sistemi di controllo interno e organismo di vigilanza ex d.lgs. n. 231/2001 nelle società a partecipazione pubblica

The paper analyses the supervisory body pursuant to legislative decree 231/2001 within the framework of internal controls set forth by legislative decree 175/2016 (the Consolidated Law on companies with public shareholdings). The latter – which has carried out a reorganization of the rules applicable to companies with public shareholdings – does not mention the supervisory body. The article aims to examine, therefore, the interaction between the function of the supervisory body and the other entities that together form the system of internal control of companies with public shareholdings, identifying possible overlaps and practical issues.